October 4, 2002
CLA-2-94:RR:NC:TA:351 I86890CATEGORY:CLASSIFICATIONTARIFF NO.:9404.30.8000
Mr. Eric S.C. Wang
Dynasty Customs Broker Inc.
1409 San Mateo Ave.
So. San Francisco, CA 94080RE: The tariff classification of an “Infant Sleeping Bag” from China.
Dear Mr. Wang:
In your letter dated September 26, 2002, on behalf of Amestment, Inc., you requested a tariff classification ruling. The sample is being returned as requested.
The submitted photographs depict an “Infant Sleeping Bag.” The inner and outer shells are made of 100 percent polyester woven fabric. It is stuffed with 100 percent polyester fiber. The sleeping bag has a zipper closure that runs along one side of the bag. It features a permanently attached pouch at the top which houses a removable pillow. When not in use it is rolled up and stored in a matching pad, which becomes a carrying case with handles.
The applicable subheading for the “Infant Sleeping Bag” will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: Other. The rate of duty will be 9 percent ad valorem.
If separate, the items would be classified as stated in your letter: the sleeping bag in subheading 9404.30.8000, and the pillow and pad/case in subheading 9040.90.2000, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other.
However, we have determined that these three items, when imported and packaged together, form a composite good, the essential character of which is imparted by the sleeping bag, in accordance with General Rule of Interpretation 3(b), HTS. Hence, the entire item, comprised of the sleeping bag, pillow, and pad/case, is classifiable in subheading 9404.30.8000, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,